Supreme Court to decide on Input Eligibility for Renting Commercial Property: AAR refuses to Address Query as Sub Judice

The Authority for Advance Rulings (AAR) refused to address a query regarding input eligibility for renting commercial property, citing the matter as sub judice before the Supreme Court. The decision leaves the issue unresolved until the Supreme Court provides clarity. This case underscores the importance of pending judicial decisions on tax-related queries and the impact such rulings have on GST compliance and business operations.